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Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide

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Equity % Total Deposits<br />

Leverage Ratio, Annual Item; Field 15007<br />

Banks:<br />

Common Equity / Deposits-Total * 100<br />

Exceptions:<br />

Finland (95 and prior years) and Norway (93 and prior years:<br />

(Common Equity + Non-Equity Reserves) / Deposits-Total * 100<br />

Sweden (88 and prior years):<br />

(Common Equity + Non-Equity Reserves * .5) / Deposits-Total * 100<br />

Sweden (89 to 93):<br />

(Common Equity + Non-Equity Reserves * .7) / Deposits-Total * 100<br />

Sweden (94 and subsequent years):<br />

Common Equity / Deposits-Total * 100<br />

Equity % Total Deposits - 5 Yr Avg<br />

Leverage Ratio, Annual Item; Field 15010<br />

Banks:<br />

Arithmetic average of the last five years Equity % Deposits-Total<br />

Equity In Earnings<br />

Issue 6<br />

Alphabetical List of Field <strong>Definitions</strong> - E<br />

Income Data, Annual Item; Field 01503<br />

All Industries:<br />

EQUITY IN EARNINGS represent that portion of the earnings or losses of a subsidiary whose financial<br />

accounts are not consolidated with the controlling company's assets.<br />

Footnotes:<br />

A. Equity in earnings is pre-tax and included in pre-tax income<br />

Equity in Earnings<br />

Supplementary (Cash Flow) Data, Annual and U.S. Interim Item; Field 04056<br />

All Industries:<br />

EQUITY IN EARNINGS represent the non cash adjustment to income for share of profit/loss of<br />

associated companies and other equity accounted companies such as unconsolidated subsidiaries,<br />

affiliated companies and joint ventures. This data is a component of Total Other Cash Flow (field 04151).<br />

This item is available in the annual original and annual restated time series for detailed companies, full update.<br />

For U.S. companies, it is also available in the interim original and interim restated time series.<br />

Equity In Untaxed Reserves<br />

Shareholders' Equity Data, Annual Item; Field 03490<br />

All Industries:<br />

EQUITY IN UNTAXED RESERVES represents the portion of the reserve that is allocated to equity. It is<br />

only applicable to Finnish, Norwegian and Swedish consolidated results for comparison purposes with<br />

other countries.<br />

Data for this field is generally not available prior to 1990.<br />

© Thomson Financial 2003-2007 293 Confidential Information of Thomson Financial

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